In general, you are subject to the Social Security legislation of the country where you work. Therefore, if you come to work in Ireland you will normally be subject to Irish social security law and pay social insurance (PRSI) contributions here.

Similarly, if you go to work in the U.S.A., you will be subject to the U.S.A. social security laws and may have to pay social security contributions there.

Temporary Assignments

If you are sent by an Irish employer to work in the U.S.A. on a temporary assignment, you will continue to pay Irish PRSI contributions up to the first five (5) years of your employment in the U.S.A..

Therefore, if you are at present working in Ireland and are being sent to work in the U.S.A. on a temporary assignment, you or your employer should contact the following section:

PRSI Special CollectionsDepartment of Social ProtectionCork RoadWaterford